Not every item, material, practise, research or device can be claimed as R&D. Braithwaite has outlined some types of work not eligible for an R&D Claim.
- Market Research or sales promotions
- Quality control or routine testing of materials, device, products or processes
- Routine data collection
- Standard or routine engineering or problem-solving
- Research in the social sciences or humanities
- Prospecting, exploring or drilling for, or producing, minerals, petroleum or natural gas
- The commercial production of a new or improved material, device or product or the commercial use of a new or improved product
- Applying known technology
- Buying a new machine and setting it up
- Installing or upgrading existing 3rd party software packages
- Configuring existing 3rd party software packages
- Selling 3rd party software packages
- Software that was developed off-shore
This is just a small sample of what is not eligible. For an in-depth look, please contact the professionals at Braithwaite.
Victoria Procunier
Senior Business Consultant
Mobile: +353 85 216 6966
Email: vprocunier@braithwaite.ie